Regulations on the use of e-invoices for exported goods

On June 3, 2022, the General Department of Customs issued Official Letter  2054/TCHQ-GSQL  on the use of e-invoices for exported goods. This article of TASCO will provide more specific information to customers about regulations on the use of electronic invoices for exported goods.

1. Regulations on invoices in export customs dossiers:

🔰 According to international practice, Article 24 of the Customs Law, Point b, Clause 1, Article 16 of Circular 38/2015/TT-BTC and an amendment to Clause 5, Article 1 of Circular 39/2018/TT-BTC:

◾  Customs documents for exported goods include commercial invoices or vouchers of equivalent value in case the buyer has to pay the seller.

◾  Not required to issue additional electronic VAT invoices for export procedures.

2. Time of invoice issuance:

⏩ According to the provisions at Points b and c, Clause 3, Article 13 of Decree 123/2020/ND-CP, the basis for issuing VAT invoices for exported goods are:

◾ After the goods have been actually exported, there is a confirmation from the customs office for the case of entrustment of export;

◾ After completing the procedures for exported goods, the customs declarant declares and pays VAT by the deduction method

⏩ Therefore, the time to issue VAT invoices for exported goods is after the customs declarant completes export customs procedures.

Note: For commercial invoices, the time to issue these 2 types of invoices is different. Commercial invoices are issued before customs procedures, while e-invoices are issued later.

3. Invoice currency unit:

⚡ Pursuant to Point c, Clause 13, Article 10 of Decree 123/2020/ND-CP on the contents of invoices and Circular No. 200/2014/TT-BTC:

✔ The currency written on the invoice is Vietnam dong with the symbol "d". In case of arising economic transactions in foreign currency, the unit price, the total amount of VAT according to each tax rate, total payment, etc. shall be recorded in the currency unit of the foreign currency. Besides, the seller displays the exchange rate of foreign currency against Vietnam dong according to the exchange rate prescribed by the Law on Tax Administration and current guiding documents.

✔ In case goods are sold in foreign currency in accordance with the law on foreign exchange and tax is paid in foreign currency, the total payment amount shown on the invoice is in foreign currency, not converted into Vietnam dong. 

✔ In case the taxpayer generates revenue in a foreign currency, the foreign currency shall be converted to Vietnam dong at the actual exchange rate - the buying rate of the commercial bank where the taxpayer opens an account.

4. Tax code and buyer's address on the invoice:

➥ When exporting goods and services, the tax code box should be left blank on the invoice. In case the enterprise needs to write the foreign name of the importing enterprise (overseas) on the invoice, the Vietnamese name of that country still needs to be written, and the name of the country in a foreign language is written in a () sign with a small size. In case, the seller only writes in the foreign name but does not include the name in Vietnamese, it is considered writing the wrong company name on the invoice without the wrong tax code.

⇒ Register here for the earliest advice from TASCO or contact the hotline: 0975480868 (Zalo)


Hotline: 0854862446 - 0975480868 (zalo)

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Address: 103/15 Nguyen Thi Thap, Tan Phu Ward, District 7, HCMC



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